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Differentiation strategy has been considered critical for securing a competitive advantage. However, not all firms can create competitive advantages through differentiation. In this paper, we draw on a Taiwanese hotel, restaurant, and TV program provider to show why differentiation strategy fails. On the basis of these three cases, three failed differentiation strategies are proposed and a framework for implementing a differentiation strategy is provided. Finally, we present the discussion and conclusions for the theory and practice of differentiation strategy.